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The term “Grassley Sta Report” as used in the accompanying Report reers to the61-page memorandum dated January 6, 2011 to Senator Charles E. Grassleyrom members o his sta. The memorandum is available atReligiousPolicyCommission.org/GrassleyStaReport.All reerences to the Internal Revenue Code are to the Internal Revenue Code o 1986,as amended, unless otherwise noted.Extensive additional inormation about the Commission’s work and related documentsare available at ReligiousPolicyCommission.org.ISBN: 978-1-936233-05-2